Recreational boaters can apply for a $0.25 per-gallon refund of state sales tax on gasoline purchased at a highway pump for use on their boat. Additionally, there is a refund of $.29 per-gallon on diesel fuel purchased at a highway pump. One must purchase at least 200 gallons of fuel to apply for the refund, and attach original sales invoices to the refund application.

The refund form, AU-724, can be downloaded off the Internet by going to www.ct.gov/drs/site/default.asp, Click on "Forms" in upper right.Click on "Motor Fuels Tax Refunds Forms - Boats, other Off Road Use, Exempt Vehicles." For more information, call (800) 382-9463 (in-state) or (860) 297-5962.